Double Taxation Conventions Looseleaf 3rd edition
Latest Release: December 01, 2016
Publisher: Sweet & Maxwell Ltd Subscriptions
Country of Publication: UK
Format: Looseleaf, 1 Volume
(Usual price £909.00)
Subscription Type: Annual Subscription
Domestic Renewal Price: £559.00
Overseas Renewal Price: £575.00
This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.
This leading work - now in looseleaf format - clearly and thoroughly presents the principle of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) which, accompanied by the official commentary and the author's annotations, forms the framework for this work. The text takes into account the two major changes made to the model convention since the book's last edition in 1993, and includes nearly 100 new international cases.
- Includes text of and commentary on the Model Tax Convention of the OECD
- Clearly explains how to interpret treaty provisions
- Covers other developments, such as Internet deals, transfer pricing and EU law
- New looseleaf format ensures the work is always up to date with developments
: 1 updating release per year, included in fixed annual January to December subscription. If main-work is purchased after 1 October the subscription for the following calendar year is included in the purchase price.